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1-b. Calculate the issuance proceeds of the accrued inter so the nearest whole dotiar smount] 2. Record all entries associated with the bond for 201 and 202. (If no entry is required for e trensection/event, select "No journal entry required" in the first account field. Do not round intermediate colculations. Round your final answers to the nearest whole dollar amount.) Record the issuance of bonds at a premium. Record the payment of interest on bonds. Record the accrual of interest expense. Record the payment of interest on bonds. Record the payment of interest on bonds. Record the accrual of interest expense. A13-12 Bond Issued Between Interest Dates (LO 13-2) The following partial amortization table was developed for a 5.4%,$800,0005-year bond that pays interest each 30 September and 31 March. The table uses an effective interest rate of 5%. The bond was issued on 1 August 201. Required: 1-a. Calculate the issuance proceeds of the bond. (Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.)